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1967 (5) TMI 55 - SC - VAT and Sales Tax
Whether, in the circumstances and on the facts of the case, the sales made by the assessee were assessable to tax under section 2(h), Explanation II(ii) of the U.P. Sale Tax Act, 1948?
Held that:- Appeal dismissed. The word "manufacture" has various shades of meaning, and in the context of sales tax legislation, if the goods to which some labour is applied remain essentially the same commercial article, it cannot be said that the final product is the result of manufacture.